uncollectible

英

美 [ənkəˈlɛktɪbəl]

adj.  不可收回的；无法收集的

COCA.41824

英英释义

adj

• not capable of being collected
  1. a bad (or uncollectible) debt
  Synonym:bad

双语例句

• Selling goods on credit cause uncollectible accounts expense to customers who fail to pay their bills.
  坏账损失是由于赊销给无力支付账款的客户而形成的。
• By adding together the estimated uncollectible portions for all age groups, the required balance in the Allowance for Doubtful Accounts is determined.
  把所有账龄组的预计无法收回的部分加总，就是坏账准备账户应付的金额。
• Estimated uncollectible interest and penalties on taxes
  欠税利息及罚款的损失估计
• Notice also that the entry to write off an uncollectible account receivable reduces both the asset account and the contra-asset account by the same amount.
  还要注意的是核销坏账的会计分录中，资产账户和资产对冲账户同时减少一个相同的金额。
• If credit sales for September amount to$ 1, the month-end adjusting entry to record uncollectible accounts expense is
  如果9月的赊销额达1美元，记录坏账损失的月末调整会计分录为
• The most widely used method oil estimating the probable amount of uncollectible accounts is based upon an aging of the accounts receivable.
  应收账款和应付账款预估无法收回应收账款的可能金额时最常用的办法是建立在应收账款的账龄分析上的。
• Based upon past experience, the uncollectible accounts expense is estimated at some percentage of net credit sales.
  根据以往经验，坏账损失预估为赊销净值的一定百分比。
• The estimated expense of credit losses is charged to the Uncollectible Accounts Expense account at the end of each accounting period.
  预估的信用损失在每个会计期末才结转到坏账损失账户。
• A method of accounting for uncollectible accounts in which an estimate is made of the amount of sales on account for which payment will not be received.
  是指在会计期末时，将期间的赊账、坏账编制分录为费用和一个备抵账户，在以后实际发生坏账时冲减该备抵账户的会计方法。
• Before financial statements are prepared at the end of the accounting period, an estimate of the expected amount of uncollectible accounts receivable should be made.
  在会计期末编制财务报表之前，应先对预计无法收回的应收账款作一个估计。